Level 2 working conditions
The Level 2 working conditions allowance compensates for the nature of highly obnoxious,offensive or dirty work,which typically includes:
●clearing of sewer chokes;
●maintenance,connections to and/or repair of sewerage equipment;
●handling infected materials;
●cleaning septic tanks,septic closets and/or chemical closets by mechanical means;or
●collection,removal and/or disposal of,sludge from cess pits and/or grease traps.
What to pay
$1.24 per hour
This allowance is based on a working condition or a disability as part of working a shift.
Should you withhold tax?
Withhold tax from this allowance
Should super be paid on this allowance?
This allowance forms part of ordinary times earnings
Should payroll tax be paid on this allowance?
Include this allowance for payroll tax purposes
How is it treated on the payment summary?
Include this allowance as part of gross wages
How should it be reported for Single Touch Payroll?